H.R. 3789 · 118th Congress

CLEAR Act of 2023

Stage
In committee
Sponsor
Joe Neguse
Introduced
2023-06-01
Latest action
2023-06-01 · Introduced in House

Summary

Comprehensive Legislation Ensuring Accountability and Responsiveness Act of 2023 or the CLEAR Act of 2023

This bill requires the Department of the Treasury to submit any proposed or temporary regulation, prior to its publication, to the National Taxpayer Advocate for comment on the impact of such regulation on taxpayer rights or taxpayer burden. Treasury must consider the comments of the National Taxpayer Advocate before prescribing any final regulation that supersedes a proposed or temporary regulation.